§ 3.08.700  TAX IMPOSED.
   On and after July 1, 1978, every person who extracts water from a well or wells shall pay a tax on each acre-foot of water extracted in an amount which equals fourteen percent (14%) of the lowest charge made by the Los Angeles Metropolitan Water District for delivery within Southern California of an acre-foot of untreated water. Said tax shall not apply to any water which is subject to the City's utility users' tax and for the use of which a utility users' tax is paid.
('65 Code, § 33F-1) (Ord. No. CS-934 § 1; Ord. No. CS-968 § 2)